Seoul High Court 2010Nu21312 ( October 27, 2011)

National High Court Decision 2007Du2996 ( October 17, 2009)

(D) The Plaintiffs are the nominal holders of deposits, etc. or are the holders of insurance contracts.

(C) In light of the above legal principles, the Plaintiffs are deemed to be the holders of deposits or the holders of insurance contracts, barring any special circumstance, and thus, the Plaintiffs are deemed to be the holders of deposits or the holders of insurance contracts, and thus, the disposition imposed on them as inherited property is unlawful.

2011Du6073 Revocation of Disposition of Levying Inheritance Tax

1.red A2.ReB

○ Head of tax office

Seoul High Court Decision 2010Nu21312 Decided January 27, 201

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,